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In this QuickBooks Online tutorial by Matt Holtquist, he explains the concept of accounts receivable, which refers to the money customers owe to a business. A key point is that accounts receivable only arise when an invoice is issued to a customer, rather than through a sales receipt. The tutorial addresses common questions from clients and viewers regarding the tracking and management of accounts receivable in QuickBooks Online. Holtquist aims to clarify how these accounts work and provide insights into their significance within the accounting software, ensuring users understand both the mechanics and purpose of accounts receivable.